The pace of change of accounting standards in Canada, the U.S. and internationally has reached unprecedented levels and the new standards are becoming increasingly complex. The focus on the quality and integrity of reported financial results by analysts, investors and regulators has never been higher and, in addition, financial reporting entities are required to adopt new, complex accounting and disclosure rules appropriately under increasingly tight timelines.

Our Complex Accounting and Transaction Expertise group is structured to assist clients with the analysis, interpretation and application of new accounting standards and/or securities filing regulations.

The group currently has specialists in the following areas:

• Hedging and derivatives
• Stock-based compensation
• Business combinations, goodwill and intangibles
• Securitization
• VIE consolidation
• Leasing and other off-balance sheet structures
• Revenue recognition
• Structured transactions
• U.S. GAAP
• Canadian and U.S. securities commission requirements

  Centre for Corporate Governance